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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat Khatulistiwa Income Journal: Accounting, Management and Economic Research
Anggie Yolanda Ritonga
Universitas Airlangga, Surabaya
Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERAN AUDIT INTERNAL DALAM PENERAPAN MANAJEMEN RISIKO PERUSAHAAN Anggie Yolanda Ritonga
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1454

Abstract

Industries that experience failure include the result of failure in implementing risk management and could be the end of the industry's operational activities. One way to prevent this failure is by having Enterprise Risk Management (ERM) within the company, this ERM can be used as a methodology used to manage risk strategically from an industry perspective. Departing from these problems, the purpose of this study is to see how the role of internal auditors in assisting the process and implementation of company risk management. This study uses the literature study method obtained from several previous studies with similar topics by adding a discussion from the side that is important for internal auditors to know and carry out corporate culture well because one of the factors for successful implementation of risk management is the creation of corporate governance and corporate culture. the good one. One of the objectives of internal audit is to prevent industrial risks from becoming large. Besides that, good governance is also needed in an industry to reduce these risks. Internal auditors in carrying out their functions by providing advice and recommendations regarding company risk management require cooperation with the company's management unit and good governance so that their role can run properly and produce effective results. If a company wants to implement effective risk management, then the company needs to be open to internal auditors and their staff to jointly create a good organizational culture and the right strategy for implementing sustainable corporate risk management.
Menerapkan Filosofi STOA dalam Profesi Akuntansi untuk Pendidik Feby Yolanda; Yolanda Ritonga, Anggie
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v2i3.57

Abstract

This research aims to see the harmony between the characteristics of Stoicism and the principles of educational accountants according to the IAI and how Stoic philosophical thinking can help educational accountants in implementing the code of ethics and principles of their profession. The role of an educational accountant is very unique because accounting not only focuses on knowledge but also learning how to behave ethically in accordance with the accounting profession. There are four virtues in stoicism, namely wisdom, justice, courage and simplicity. The reason why this core philosophy is useful and good to study and deepen is because it is not limited to age or background, anyone can practice it without having to think about whether he is rich enough, has academic achievements, different beliefs, innate intelligence, and so on. The research method of this paper is briefly a conceptual paper, first summarizing the research literature on the accounting teaching profession and then Stoic philosophy. The results of the discussion show that the steadfast nature that can help manage negative emotions, carrying out virtues (wisdom, justice, courage and self-control) can help the teaching and learning process of the accounting profession, develop yourself better as a teaching accountant and become a role model for prospective accountants and be able to properly apply the accounting professional code of ethics.
PELATIHAN PEMBUATAN MEDIA POP-UP BOOK PADA MATERI BANGUN RUANG UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA SMK Hutagaol, Anita Sri Rejeki; Ritonga, Anggie Yolanda
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 7, No 1 (2024): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v7i1.3416

Abstract

ABSTRACTThis PkM program is implemented to increase the learning motivation of SMK students in Mathematics subjects. Most learners consider that mathematics is a difficult subject. There are several factors that cause mathematics to be considered difficult to learn, including 1) book factors; 2) teacher factors; and 3) parental factors, related to this it is necessary to hold a learning media. One of them is a pop-up book learning media, this is a book that has three-dimensional elements and can move when the page is opened. Learning motivation must be stimulated by internal and external factors from students. External factors include learning media that can attract students' attention. Students who are directly involved in learning and learning basic concepts will be stimulated to do so happily. Vocational students who are in class XI have difficulty learning the material of building space. SMK Negeri 1, Belimbing Hulu District, Melawi Regency, West Kalimantan, is the partner where this PKM program is implemented. The distance between the school and the service city is approximately 60 km. The lack of motivation to learn mathematics in vocational students made the service try to conduct training in making pop-up book learning media. The method of implementing the PKM program is in the form of lectures and training.Keywords: Training, Pop-Up, BookABSTRAKProgram PkM ini dilaksanakan untuk meningkatkan motivasi belajar siswa SMK pada mata pelajaran Matematika. Sebagian besar peserta didik menganggap bahwa matematika adalah pelajaran yang sulit. Ada beberapa faktor yang menyebabkan matematika itu di anggap sulit di pelajari diantaranya yaitu 1) faktor buku; 2) faktor guru; dan 3) faktor orang tua, berkaitan dengan hal tersebut diperlukan adakannya sebuah media pembelajaran. Salah satunya adalah media pembelajaran pop-up book, ini merupakan sebuah buku yang memiliki unsur tiga dimensi dan dapat bergerak ketika halaman dibuka. Motivasi belajar haruslah distimulus oleh faktor dalam dan luar dari peserta didik. Faktor luar diantaranya dengan media pembelajaran yang dapat menarik perhatian siswa. Siswa yang terlibat langsung dalam belajar dan mempelajari konsep dasar akan terstimulus untuk melakukannya dengan senang hati. Siswa SMK yang duduk pada kelas XI kesulitan mempelajari materi bangun ruang. SMK Negeri 1 Kecamatan Belimbing Hulu Kabupaten Melawi Kalimantan Barat merupakan mitra yang menjadi tempat pelaksanaan program PkM ini. Jarak antara Sekolah dengan kota pengabdi berjarak kurang lebih 60 km. Kurangnya motivasi belajar matematika pada siswa SMK tersebut membuat pengbdi berupaya melakukan pelatihan pembuatan media pembelajaran pop-up book. Metode pelaksanaan program PkM berupa ceramah dan pelatihan.Kata Kunci: Pelatihan, Pop-Up, Book
Co-Authors Anita Sri Rejeki Hutagaol, Anita Sri Rejeki Feby Yolanda